OTHER NON-FINANCIAL ASSETS (Tables)

12 Months Ended

Dec. 31, 2018

Miscellaneous assets [abstract]

Schedule of composition of Other non-financial assets

The composition of other non-financial assets is as follows:

	Current assets				Non-current assets				Total Assets
	As of		As of		As of		As of		As of		As of
	December 31,		December 31,		December 31,		December 31,		December 31,		December 31,
	2018		2017		2018		2017		2018		2017
	ThUS$		ThUS$		ThUS$		ThUS$		ThUS$		ThUS$
(a)   Advance payments
Aircraft leases		31,284		31,322		9,687		4,718		40,971		36,040
Aircraft insurance and other		16,483		17,681		-		-		16,483		17,681
Others		19,322		10,012		973		1,186		20,295		11,198
Subtotal advance payments		67,089		59,015		10,660		5,904		77,749		64,919
(b)   Contract assets (1)
GDS costs		14,708		-		-		-		14,708		-
Credit card commissions		21,614		-		-		-		21,614		-
Travel agencies commissions		12,635		-		-		-		12,635		-
Subtotal advance payments		48,957		-		-		-		48,957		-
(c)   Other assets
Aircraft maintenance reserve (2)		831		21,505		51,836		51,836		52,667		73,341
Sales tax		187,410		137,866		38,186		37,959		225,596		175,825
Other taxes		15,255		2,475		-		-		15,255		2,475
Contributions to Société Internationale de Télécommunications Aéronautiques ("SITA")		258		327		739		670		997		997
Judicial deposits		-		-		132,267		124,438		132,267		124,438
Others		1,177		-		53		-		1,230		-
Subtotal other assets		204,931		162,173		223,081		214,903		428,012		377,076
Total Other Non - Financial Assets		320,977		221,188		233,741		220,807		554,718		441,995

Schedule of movement of Contracts assets

Movement of Contracts assets:

	Contracts assets
	ThUS$
Initial balance as of January 1, 2018		-
Activation		180,171
Adjustments by the application of IFRS 15		54,361
Difference by conversion		(5,020	)
Amortization		(180,555	)
Final balance as of December 31, 2018		48,957